Payroll Deductions for employees on minimum wage

Does an employee car scheme payment need to be deducted when calculating minimum wage

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We are a motor dealership that runs an Employee Car Scheme via a third party. The new vehicle is sold to the third party at nil margin with a pre determined buy back price in 6 months. The employee signs a 6 month credit sale agreement with the third party, however we are obliged to deduct the payment on our payroll and pay it over to the third party. The payment is deducted net and not via salary sacrifice.

Does this deduction need to be subtracted for the minimum wage calculation?

I have spoken to ACAS and they believe it isn't a minmum wage issue from their point of view, however they couldn't confirm HMRC would have the same view. I have been unable to get a view from HMRC.

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